I believe review-audits is a better tag name than audits. The main reason is what you say: it is less ambiguous. But there is another, minor reason.
review-audits will be easier to find and, for users who are less familiar with meta, easier to apply. This is because its name contains both "review" and "audits". When askers are typing into the tag box on their posts, or searching for tags at https://meta.askubuntu.com/tags, review-audits will come up when they (start to) type "review" as well as when they (start to) type "audits".
In contrast, audits does not come up, in either place, when one types "review" -- nor even when one types "review-audits", which perhaps explains how the review-audits tag came into existence even though we already had audits. This is to say that the system matches the entirety of what we type into the tag box or tag search against any part of any existing tag name.
The reason I say this is a minor reason is that having either tag as a synonym of the other should be sufficient to guide people to the main.